Sahih al-Bukhari 4576
Book 65: Prophetic Commentary on the Qur'an (Tafseer of the Prophet (pbuh)) · Narrated by Ikrima
Arabic
حَدَّثَنَا أَحْمَدُ بْنُ حُمَيْدٍ، أَخْبَرَنَا عُبَيْدُ اللَّهِ الأَشْجَعِيُّ، عَنْ سُفْيَانَ، عَنِ الشَّيْبَانِيِّ، عَنْ عِكْرِمَةَ، عَنِ ابْنِ عَبَّاسٍ ـ رضى الله عنهما ـ {وَإِذَا حَضَرَ الْقِسْمَةَ أُولُو الْقُرْبَى وَالْيَتَامَى وَالْمَسَاكِينُ} قَالَ هِيَ مُحْكَمَةٌ وَلَيْسَتْ بِمَنْسُوخَةٍ. تَابَعَهُ سَعِيدٌ عَنِ ابْنِ عَبَّاسٍ.
English translation
Narrated Ikrima:Ibn `Abbas said ( regarding the verse), "And when the relatives and the orphans and the poor are present at the time of division, "this verse and its order is valid and not abrogated
Reference: Sahih al-Bukhari 4576, Book of Prophetic Commentary on the Qur'an (Tafseer of the Prophet (pbuh)). English translation by Dr. Muhammad Muhsin Khan.